MEMORANDUM OPINION AND ORDER
TASHIMA, District Judge.
This is an action under the Federal Tort Claims Act, 28 U.S.C. §§ 1346(b), 2671 et seq. (FTCA), for conversion. The court has heretofore denied the government's motion to dismiss on the ground that this action was not one in tort, properly brought under the FTCA, but one sounding in contract. Nottingham, Ltd. v. United States,
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